Determinants of the Effective Tax Rate in the BRIC Countries
Year of publication: |
2014
|
---|---|
Authors: | Fernández-Rodríguez, Elena ; Martínez-Arias, Antonio |
Published in: |
Emerging Markets Finance and Trade. - M.E. Sharpe, Inc., ISSN 1540-496X. - Vol. 50.2014, 03, p. 214-228
|
Publisher: |
M.E. Sharpe, Inc. |
Subject: | BRIC countries | corporate tax burden | dynamic panel data | effective tax rate (ETR) |
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